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2018 (6) TMI 1079 - AT - Service TaxAdjustment of excess Service Tax paid - Service tax on GTA on the 100% amount paid without availing abatement of 75% - SCN was issued on the ground that as per provisions of sub-rule 4B of Rules 6 of Service Tax Rules, 1994 adjustment of excess paid service tax can only be made in the succeeding month and not beyond that - Held that:- Firstly, the notification is concessional notification. Unlike in Central Excise law wherein the unconditional notification should be mandatorily availed by the assessee, similar provision is not available in service tax. Therefore, it is open for the assessee whether to avail the abatement provided under notification or to pay service tax on GTA on the 100% amount - payment of service tax by the appellant on 100% of the transportation charge is legal and correct. Secondly, appellant was legally entitled for CENVAT credit of service tax paid by them on GTA. Therefore, the objections raised by the audit are unsustainable. Appellant, after reversal of the credit adjusted the excess paid service tax against the service tax liability for the subsequent period - since appellant was entitled for CENVAT credit on the excess paid service tax the entire exercise is revenue neutral. Appeal allowed - decided in favor of appellant.
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